Florida 2023 Regular Session

Florida House Bill H0867 Compare Versions

Only one version of the bill is available at this time.

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7	7	CODING: Words stricken are deletions; words underlined are additions.
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10	10	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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14	14	A bill to be entitled 1
15	15	An act relating to a sales tax exemption for renewable 2
16	16	natural gas machinery and equipment; amending s. 3
17	17	212.08, F.S.; defining the term "renewable natural 4
18	18	gas"; providing a sales tax exemption for the purchase 5
19	19	of certain machinery and equipment relating to 6
20	20	renewable natural gas; requiring purchasers of such 7
21	21	machinery and equipment to furnish the vendor with a 8
22	22	certain affidavit; providing an exception; providing 9
23	23	penalties, including a criminal penalty; authorizing 10
24	24	the Department of Revenue to adopt rules; providing an 11
25	25	effective date. 12
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27	27	Be It Enacted by the Legislature of the State of Florida: 14
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29	29	Section 1. Paragraph (v) is added to subsection (5) of 16
30	30	section 212.08, Florida Statutes, to read: 17
31	31	212.08 Sales, rental, use, consumption, distribution, and 18
32	32	storage tax; specified exemptions. —The sale at retail, the 19
33	33	rental, the use, the consumption, the distribution, and the 20
34	34	storage to be used or consumed in this state of the following 21
35	35	are hereby specifically exempt from the tax imposed by this 22
36	36	chapter. 23
37	37	(5) EXEMPTIONS; ACCOUNT OF USE. — 24
38	38	(v) Renewable natural gas machinery and equipment. — 25
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47	47	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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51	51	1. As used in this paragraph, the term "renewable natural 26
52	52	gas" means anaerobica lly generated biogas, landfill gas, or 27
53	53	wastewater treatment gas refined to a methane content of 90 28
54	54	percent or greater, which may be used as transportation fuel or 29
55	55	for electric generation or is of a quality capable of being 30
56	56	injected into a natural gas pipel ine. For purposes of this 31
57	57	chapter, any reference to natural gas includes renewable natural 32
58	58	gas. 33
59	59	2. The purchase of machinery and equipment that is 34
60	60	primarily used in the production, storage, transportation, 35
61	61	compression, or blending of renewable natural ga s and that is 36
62	62	used at a fixed location is exempt from the tax imposed by this 37
63	63	chapter. 38
64	64	3. Purchasers of machinery and equipment qualifying for 39
65	65	the exemption provided in this paragraph must furnish the vendor 40
66	66	with an affidavit stating that the item or ite ms to be exempted 41
67	67	are for the use designated herein. Purchasers with self -accrual 42
68	68	authority pursuant to s. 212.183 are not required to provide 43
69	69	this affidavit, but shall maintain all documentation necessary 44
70	70	to prove the exempt status of purchases. 45
71	71	4. A person furnishing a false affidavit to the vendor for 46
72	72	the purpose of evading payment of the tax imposed under this 47
73	73	chapter is subject to the penalty set forth in s. 212.085 and as 48
74	74	otherwise provided by law. 49
75	75	5. The department may adopt rules to administer t his 50
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84	84	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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88	88	paragraph. 51
89	89	Section 2. This act shall take effect July 1, 2023. 52